IT CAPABILITY�S IMPACT TOWARDS COMPETITIVE ADVANTAGE THROUGH BUSINESS PROCESS AGILITY ON INDONESIA�S ACCOUNTING FIRMS DURING PANDEMIC

SETIAWAN, AULASTINE and Yuliana, Oviliani Yenty and Devie, (2022) IT CAPABILITY�S IMPACT TOWARDS COMPETITIVE ADVANTAGE THROUGH BUSINESS PROCESS AGILITY ON INDONESIA�S ACCOUNTING FIRMS DURING PANDEMIC. [UNSPECIFIED]

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Abstract

The existence of work from home policy due to the Covid-19 pandemic had caused several service industry sectors, such as accounting firms, to be hardly affected. However, to survive in the business competition, these accounting firms have to adapt by increasing their IT capability and business process agility to create a competitive advantage over their competitors. This research aims to observe the IT capability and the agility of Indonesia�s accounting firms and examine the mediation effect of business process agility. The samples are public accounting firms registered in Indonesia�s Audit Board and a service accounting firm with more than one licensed accountant. The analysis technique used in this research is Structural Equation Modelling with three variables: IT Capability, Business Process Agility, and Competitive Advantage. The results show that IT Capability directly impacts the Competitive Advantage of the firms, and the mediation of Business Process Agility increases the total effect of IT Capability towards competitive advantage. Therefore, this study could acknowledge Indonesia�s accounting firms about how to survive in this pandemic by creating a Competitive Advantage by increasing their IT Capabilities and Business Process Agility.

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